Professional Approach To Advanced Auditing & Professional Ethics by CA. Kamal Garg

Book Summary:

I am pleased to present before the students of C.A. (Final) course the twenty-fourth edition of the book on ‘Professional Approach to Advanced Auditing and Professional Ethics’ for May 2018 [Old and New Syllabus] CA Final Examination of ICAI.

Audience of the Book :

This book Useful for BBA, B.Com, CA, CS students.

Salient Features:

1. Presentation of Chapter on Code of Ethics in a student friendly manner with comprehensive coverage of the Chartered Accountants (Amendment) Act, 2006 and 2011. ICAI Guidelines on advertisement, tenders and Notifications for partnership & fee sharing with other specified professions have been duly incorporated

2. Other amendments in relation to NBFC, Clause 49 & Clause 41 of Listing Agreement in light of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and changes made pursuant to the Companies (Amendment) Act, 2015, IEPF Provisions and MCA’s Exemption Notifications have been comprehensively dealt with at relevant places in the book

3. Amendments brought in pursuance to the recent announcements by the Ethical Standards Board of ICAI and notification of Finance Act, 2017 relevant for May 2018 Examination, have been duly incorporated in the Book

4. Important chapters such as Code of Ethics, CARO, 2016, Due Diligence, Forensic Audit are also summarized in the form of Flow Charts

5. Guidance Note (Revised) on Tax Audit is also given in a lucid manner

6. Guidance Notes on Auditing Aspects (including revised Guidance Note on Audit of CFS and new Guidance Note on Special Purpose Certificates and Reports as applicable for May 2018 Examination